Perancangan Sistem Pengendalian Manajemen Berdasarkan Four Levers of Control pada Start-up (Studi Kasus pada Start-up XYZ)

Penelitian ini bertujuan untuk merancang sistem pengendalian manajemen (SPM) pada start-up dengan menggunakan kerangka Four Levers of Control (4LOC) Simons. SPM penting dalam pertumbuhan start-up karena menyediakan infrastruktur manajemen dan membantu pendiri atau CEO untuk memastikan bahwa tindakan karyawan konsisten dengan tujuan perusahaan. Penelitian ini menggunakan metode studi kasus kualitatif sehingga dapat dirancang SPM yang sesuai untuk start-up XYZ. Pengumpulan data dilakukan melalui wawancara semi terstruktur, observasi langsung, dan studi kepustakaan. Hasil penelitian menyoroti pentingnya memformalkan tujuan perusahaan dengan menetapkan visi, misi, dan nilai inti perusahaan (belief system) dan kode etik perusahaan (boundary system) di start-up XYZ. Selanjutnya untuk memonitor kinerja dan tujuan organisasi, start-up XYZ menggunakan Balanced Scorecard sebagai diagnostic control system

Determinants of Islamic Social Responsibility Disclosure the Case of Islamic Bank: Cross Country Analysis

Introduction to The Problem: The rapid growth of Islamic financial institutions around the world attracts a lot of attention, but its growing is not supported by adequate accountability. Several evidence show that accountability of Islamic banks is still very low. The lack of accountability may causes low public trust, so it is important to study the determinant of Islamic Social Responsibility Disclosure by Islamic Bank.Objective Study: This study intends to examine the determinants of Islamic Social Responsibility disclosure (ISR). So practitioners and academics can get a clear view of Islamic Bank's accountability through ISR disclosure.Methodology: This paper applies some theories such as stakeholder theories, agency theory, and legitimacy theory to developed hypotheses linking ISR disclosure and its determinants (internationality, Islamic Corporate Governance, and Socio-Political Context). This paper uses the content analysis method to assess the ISR disclosure of Islamic banks from 13 countries spanning from 2014 to 2016. The ISR index consists of 72 items developed based on AAOIFI. Finally, OLS Regression Analysis is used to test the hypotheses.Findings: The paper find that the level of ISR disclosure is still very low (44%). From the internationality aspect, we found that the proportion of foreign ownership and the status of the multinational corporation influenced the level of ISR disclosure, but we did not find evidence that the CEO's overseas experience affected the level of disclosure. This paper also confirm that Islamic Corporate Governance and Socio-Political context are the main determinant of ISR disclosure by Islamic Bank

Evaluasi Tingkat Pengungkapan Laporan Keberlanjutan (Studi Kasus pada Perusahaan Peleburan Tembaga)

The issue of sustainability has begun to become the focus of worldwide attention in all aspects. The copper smelting industry can be said to be one of the causes of emergences of environmental and social problems so the sustainability strategy becomes an essential thing for this industry This research is designed to examine the sustainability reporting issued by one of the copper smelting industry in Indonesia, which is the first time the company has issued a sustainability report in 2021 which is after the enactment of POJK No. 51/POJK.03/2017. The method used in this research is a case study by doing content analysis qualitative where content analysis is performed on the information published in the sustainability reports disclosure to use Surat Edaran Otoritas Jasa Keuangan (SEOJK) number 16 and also the Global Reporting Initiative (GRI) as assessment parameters, as well as interviews with a corporate secretary, become supporting data. Then, this research fills in the inner gap empirical approach to analyze the sustainability report disclosure within the company smelting industry. The results of this study show that the revelation of the company's sustainability report in 2021 has fulfilled the regulations by POJK No. 51/POJK.03/2017 However, in terms of the quality of the contents of each component, it is still not explained comprehensively. One of the copper smelting industries in Indonesia's sustainability disclosure includes 35 indicators in the GRI standard

Study of Inflation using Stationary Test with Augmented Dickey Fuller & Phillips-Peron Unit Root Test (Case in Bukittinggi City Inflation for 2014-2019)

This classical regression model is designed to handle the relationship between stationary variables and should not be applied to non-stationary series. A time series data is said to be stationary if the mean, variance, and covariance remain constant over time. The problem associated with non-stationary variables, and often encountered by researchers when dealing with time series data, is spurious regression. A clear indicator of false regression is the low Durbin-Watson statistic but has a higher coefficient of determination (R2). Therefore, before doing modeling or forecasting using time series data, it is very important to do a stationary test. In this study, we use inflation data in the City of Bukittinggi from January 2014 to December 2019 as a case study. The data shows an uptrend and correlated error terms. Empirical results show that inflation data in Bukittinggi City is a stationary series

Pengaruh Penerapan Nilai-Nilai Islam Terhadap Kinerja Bank Syariah dengan Menggunakan Maqashid Index: Studi Lintas Negara

This study aims to examine the effect of the implementation of Islamic values on the performance of Islamic banks.The implementation of the Islamic values is measured by scoring Islamic values disclosure in the annual reports, while the bank performance is proxied by the maqashid index. The sample is taken from Islamic banks from 9 countries with the biggest assets in Islamic banks. The total sample is 26 islamic banks or 79 islamic banks-years observation. The hypotheses are tested using regression of panel data. This study founds that the implementation of Islamic values in Islamic banks  positively influences the bank performance. The result of this study demontrates that the implementation of Islamic values in Islamic banks will boost the banks’ performance

Analisis Efektivitas Dan Tinjauan Audit Syariah Dalam Pelaksanaan Dan Pengawasan Kepatuhan Syariah Pada Bank Syariah

This study aims to analyze the implementation procedures and supervision of Sharia compliance conducted by the Sharia Supervisory Board (DPS) as well as its relationship with the internal role of the bank and the review of sharia audit over the implementation process. The method used in this research is the interview with the PT Bank Syariah Z. From the results of this study found that DPS has an important role in monitoring the implementation and supervision of Shariah compliance conducted with the control of preventive (ex-ante) and curative (ex-post ). There is a risk in the implementation of DPS working procedures where the work of DPS is assisted by the Sharia Compliance Officer who also has a position as an internal bank employee that can reduce the independence of the sharia audit process by DPS. The results of this study have implications on the need for regulators to review and build a system of supervision of sharia where the process of supervision can be more effective by not causing a significant increase in cost so as not to reduce the competitiveness of sharia banking in Indonesia

Pengantar akuntansi dengan tinjauan syariah buku 1

Buku ini memberikan hal baru yang belum diberikan dalam buku lainnya. Dalam buku ini terdapat gabungan antara pengantar akuntansi dan tinjauan syariah atas materi-materi yang didiskusikan dalam pengantar akuntansi. Tinjauan ketentuan syariah yang digunakan memang tidaklah sedalam pada fiqih muamalah, namun demikian pembahasan di buku ini dapat memberikan pengenalan yang memadai tentang transaksi-transaksi yang diperbolehkan dan tidak diperbolehkan oleh ketentuan syariah dalam cakupan materi pengantar akuntansi. Pembahasan tentang pengantar akuntansi dipilih karena Pengantar Akuntansi merupakan mata kuliah wajib yang akan diambil oleh seluruh mahasiswa program studi bidang ilmu ekonomi, khususnya akuntansi

Pengantar Akuntansi dengan Tinjauan Syariah

xx, 294 hlm.; 26 cm

Corporate Governance Evaluation of PT Bank A in Relation with Spin-Off Preparation Sharia Business Units

The motivation for the research is due to Bank A prepared for a Spin-Off Sharia Business Unit to comply with the provisions of Law No 21 of 2008 relating to Islamic banking, there are several cases regarding corporate governance in Sharia banking, so Bank A has an obligation to make sure current practice of corporate governance is adequate enough to be benchmarked by Sharia Business Unit. The goal of the research is to evaluate the practice of corporate governance in PT Bank A in relation to the Spin-Off preparation Sharia Business Unit to comply with the provisions of Law No. 21 of 2008 relating to Islamic Banking. The evaluation has become important because Bank A has responsibilities to guide the corporate governance design of the Sharia Business Unit to be a separate entity using the current corporate governance practice of Bank A as a benchmark. Document analysis and a semi-structured face-to-face procedure interview were employed to achieve the purposes of the research. Data were taken from the Head of Corporate Secretary, Financial Controller, Sharia Planning and Strategic Head, and internal documents of PT Bank A. There are several aspects of Bank A to improve in order to have a better corporate governance foundation to guide the preparation process for establishing (spin-off) Sharia Business Units such as strengthening of systems, infrastructure, and public participation processes. This study adds to the knowledge body on the evaluation of corporate governance for conventional banking in order to spin off Sharia business units due to the obligation stated in the provisions of Law No. 21 of 2008 relating to Islamic Banking. The study also argued not only the regulation can be used as an indicator for evaluation but using the “beyond regulation” indicator will be beneficial to improve current corporate governance practices to become efficient and effective. This research is going to evaluate the corporate governance practice of PT Bank A using the General Guidelines for Governance of Indonesian Sharia Entities (Pedoman Umum Governansi Entitas Syariah Indonesia) (PUG-ESI) which the guideline is new in Indonesia. This research is going to give an overview of the current implementation of corporate governance and the steps that need to be taken to prepare for a spin-off in 2023 in terms of complying with corporate governance guidance. This research can be used as a good benchmark for the conventional banking industry which spin-offs Sharia Business Units in Indonesia